Business Commons^™

Strengthening The Foundations Of The Accountability Profession, Sridhar Ramamoorti, Sam M. Mccall, Relmond P. Van Daniker

Accounting Faculty Publications

Article discusses the conceptual foundations of the accountability profession in government. The role of the Academy for Government Accountability in strengthening the accountability profession and advancing research and education initiatives in government financial management is described. The author suggests that government accountability needs to be about stewardship, transparency, accountability and citizen-centric government.

Fitness, Friendship, And Fun: University Sponsored Community Pe Program, Wendi Wilcox Stanley, George M. De Marco, Lloyd L. Laubach, Corinne M. Daprano

Health and Sport Science Faculty Publications

This paper describes a University-sponsored community physical education program and the feedback received about it from teachers, children, and the college students who oversaw it. The program, called Fitness, Friendship, and Fun, was staffed by 65 first-year student interns from the University of Dayton; four graduate assistants; and two university professors. It began with 65 male and female elementary students, primarily from the fifth and sixth grades at a nearby elementary school.

How To Use The Changing Components Of The Corporate Annual Report, Deborah S. Archambeault, John G. Fulmer Jr., Richard A. Turpin

Accounting Faculty Publications

The amount of information required in a corporate annual report continues to increase. Most recently, additional reporting requirements brought about by the Sarbanes-Oxley Act of 2002 (SOA), the Public Company Accounting Oversight Board (PCAOB) and the Securities and Exchange Commission (SEC) increase the number of component reports that must be included in the annual report package. Lenders need to be familiar with the additional information that these new components provide. Therefore, this article summarizes the required component reports, discusses the information conveyed in each report and gives some examples of the types of significant new information that can be obtained.

Is It Next For Erm? Information Technology Provides The Vital Infrastructure For Building A Modern Enterprise, Sridhar Ramamoorti, Marcia L. Weidenmier

Accounting Faculty Publications

As the waves of change caused by the U.S. Sarbanes-Oxley Act of 2002 subside, the next force likely to sweep over organizations is the need to implement enterprise risk management (ERM). ERM has sparked a paradigm shift by encouraging organizations to build a comprehensive risk strategy into their business operations and spurring internal auditors to move from a primarily control-based approach to a predominantly risk-based approach.

One major area of enterprise risk that internal auditors must understand is how information technology (IT) affects their organization within the context of The Committee of Sponsoring Organizations of the Treadway Commission's (COSO's) Enterprise …

Disaggregating The Relative Influence Of Genetic, Environmental And Individual Factors On Ldl And Hdl Cholesterols And Bmi For A Sample Of African American (Aa) Mothers And Daughters, C. Jayne Brahler, Jewel Harden, Michelle Mchone, Matthew Soules, Eric Evans, Ann Alyanak, Fred Diakpieng, Paul M. Vanderburgh

Health and Sport Science Faculty Publications

There are many reports about the associations between blood lipids, body mass index (BMI) and dietary cholesterol intakes both within the individual and between related individuals. The purpose of this descriptive research project was to investigate the relationships between LDL and HDL cholesterols, body mass index and dietary cholesterol intakes for a sample of African American (AA) mothers and their daughters and to attempt to separate the contribution of genetic versus environmental factors. Mother and daughter participants (n =42 and 66, respectively) were 12-14-hours fasted when blood samples were drawn, heights and weights measured, and 24 hour food recalls completed.

Hazing: What Ohio High School Teachers, Coaches And Administrators Need To Know, Corinne M. Daprano, Meghan Kenney, Peter J. Titlebaum, Michael Triola

Health and Sport Science Faculty Publications

Once thought to be primarily an issue of concern for university fraternities and sororities, hazing has emerged as a disturbing trend with an increase in the number of incidents involving high school student athletes. High school coaches, athletic administrators, and teachers must understand that initiation rites of sport teams can sometimes spiral out of control with grave legal and financial consequences for student athletes and school officials. The purposes of this article are to:

• Define hazing and review the history of anti-hazing legislation in the United States of America.

• Describe hazing laws in the State of Ohio.

• Review current research …

Distinguishing Fiction From Reality: The Asean Free Trade Area And Implications For The Global Auto Industry, Terence Lau

Management and Marketing Faculty Publications

This Article explores the ASEAN Free Trade Agreement ("AFTA") and its implications for the regional and global auto industry. Section I of this article provides a brief history of ASEAN and its attempts to integrate regionally. It outlines the reasons for regional economic integration, and traces the current literature in this area. Section II provides an overview of the current auto industry in each of the major auto-producing countries in ASEAN: Thailand, Philippines, Indonesia, Vietnam, and Malaysia. It will also explain Malaysia's protected auto industry and Malaysia's attempts to delay implementation of AFTA, and its neighboring countries' reactions. Section III …

Turning Points In Relationships With Disliked Co-Workers, Jon A. Hess, Becky Lynn Omdahl, Janie M. Harden Fritz

Communication Faculty Publications

Although most people begin their employment with the education and on-the-job training to handle the tasks their jobs entail, few long-term employees boast that they feel competent in dealing with all the difficult people they encounter in the workplace. Unpleasant coworkers range from annoying nuisances to major sources of job frustration and career roadblocks. Given that periodic preoccupation with unlovable coworkers is nearly a universal feature of organizational life, it is not surprising that such relationships are given due attention in the media and popular press (e.g., Bramson, 1989; Topchik, 2000). What is surprising is how little scholarly attention has …

Management And Market Reactions To Litigation: Do Shareholders Win When The Company Loses?, Terence Lau

Management and Marketing Faculty Publications

This research brief summarizes a study on how markets react to settlements and judgments. Prior research suggests that when companies refuse to settle and instead take on litigation, they are rewarded by markets even when they lose the case. Why this occurs has tremendously important significance for senior management.

Observations On The Folly Of Using Student Evaluations Of College Teaching For Faculty Evaluation, Pay, And Retention Decisions And Its Implications For Academic Freedom, Terence Lau, William Wines

Management and Marketing Faculty Publications

Research on student teaching evaluations is vast. An examination of this research demonstrates wide disagreements but also substantial consensus of authority for the proposition that student evaluations should be used only with extreme care, if at all, in making personnel decisions. A number of reasons cause administrators to use teaching evaluations for personnel decisions. The literature, however, is virtually unanimous in its condemnation of norming student evaluations in order to rank classroom performances. Current cases on academic freedom indicate some retrenchment by the Circuits from broader pronouncements in earlier Supreme Court cases. This paper concludes that the use of non-validated …